New Hampshire Revised Statutes 82-A:11-a – Examinations of Telephone Company Records; Enhanced 911 Charges
Current as of: 2023 | Check for updates
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Terms Used In New Hampshire Revised Statutes 82-A:11-a
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- Department: means the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- Retailer: means and includes every person engaged in the business of making sales at retail as defined in this chapter. See New Hampshire Revised Statutes 82-A:2
- Taxpayer: means a person who individually or through his or her agents, employees or permittees uses communications services in this state and who incurs a tax liability under this chapter. See New Hampshire Revised Statutes 82-A:2
For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of N.H. Rev. Stat. § 106-H:9, the department or any officer or employee of the department designated by the commissioner, may undertake investigations concerning matters covered by this chapter and N.H. Rev. Stat. § 106-H:9 and may examine any books, papers, records, or memoranda bearing upon the business transacted or purchased by any such retailer or taxpayer.